The Department of Accountancy's undergraduate and graduate programs seeks to provide a strong foundation of skills to assist graduates in obtaining entry-level positions and to enable them to progress rapidly into responsible positions thereafter. More specifically, the accounting program is intended to develop and enhance a student’s critical thinking, judgment, and communication skills.

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Submissions from 2024

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Reduced Audit Quality Acts: A Review and Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, and Kyle M. Stubbs

Submissions from 2023

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Hamilton vs. Jefferson in Supreme Court Direct Tax Jurisprudence, Joshua Cutler

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Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?, Joshua J. Filzen, Garrett A. McBrayer, and Kyle S. Shannon

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Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network?, Brian D. Knox

Submissions from 2022

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The Relationship Between Chief Risk Officer Expertise, ERM Quality, and Firm Performance, Cristina Bailey

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Is Your C-Suite Risk Literate?, Jason Bergner and Joshua J. Filzen

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Sunk Costs and Quasi-Hyperbolic Discounting: Keeping Profitable Commitments by Considering Sunk Costs, Brian Knox

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The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities, Julie M. Mercado and Linda M. Parsons

Submissions from 2021

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Strategic Surrogates or Sad Sinners: U.S. Taxation of Bartering in Digital Services, Mark J. Cowan, Joshua Cutler, and Ryan Baxter

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A Hebrew Republic of Taxation?: Henry George’s Single Tax, Hebraic Law, and Unearned Income, Joshua Cutler

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The Invisible Fraud: The Impact of Inattentional Blindness on Auditor Fraud Detection, Mark Edmonds, Kate B. Sorensen, and Matthew A. Stallings

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Real Earnings Management and the Properties of Analysts' Forecasts, Lisa A. Eiler, Joshua J. Filzen, Mark Jackson, and Isho Tama-Sweet

Submissions from 2020

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Risk Management Strength and Financial Disclosure Quality, Cristina Bailey and Joshua J. Filzen

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Using Generalized Audit Software to Detect Material Misstatements, Control Deficiencies and Fraud: How Financial and IT Auditors Perceive Net Audit Benefits, Marianne Bradford, Dave Henderson, Ryan J. Baxter, and Patricia Navarro

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Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions, Jeffrey R. Casterella, Rosemond Desir, Matthew A. Stallings, and James S. Wainberg

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Taxing Cannabis on the Reservation, Mark J. Cowan

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A Strategy Map’s Effect on the Feedback That Middle Managers Pass Along to Upper Management, Brian D. Knox

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Employee Volunteer Programs are Associated with Firm-Level Benefits and CEO Incentives: Data on the Ethical Dilemma of Corporate Social Responsibility Activities, Brian D. Knox

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Semantic Processing Theory Could Help Explain the Effectiveness of Creativity Incentives: A Numerical Experiment, Brian D. Knox

Submissions from 2019

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The Effect of an Auditor Identity Disclosure Requirement on Audit Quality: An Experimental Examination Incorporating the Incremental Effect of a Signature Requirement, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, and Douglas E. Stevens

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The Effect of an Auditor Identity Disclosure Requirement on Audit Quality: An Experimental Examination Incorporating the Incremental Effect of a Signature Requirement, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, and Douglas E. Stevens

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Informed Collaboration in Health Care: An Embedded‐Cases Study in Geriatric Telepsychiatry, Sean W. Hansen, Janis L. Gogan, Ryan J. Baxter, and Monica J. Garfield

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Real Tax Reform: An Efficient, Equitable, and Simple Plan in the U.S., Janet Mosebach and Michael Mosebach

Submissions from 2018

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The Impact of Enterprise Risk Management on the Audit Process: Evidence from Audit Fees and Audit Delay, Christina Bailey, Denton L. Collins, and Lawrence J. Abbott

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The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, and Douglas E. Stevens

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A Tale of Two EMBAs, Mark J. Cowan and Kathy Hurley

Submissions from 2017

Improving Income Statement Reporting of Debt Extinguishments, Paul R. Bahnson, David Koeppen, and Troy Hyatt

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Comovement, Financial Reporting Complexity, and Information Markets: Evidence from the Effect of Changes in 10-Q Lengths on Internet Search Volumes and Peer Correlations, Joshua J. Filzen and Maria Gabriela Schutte

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Stakeholder Enrolment and Business Network Formation: A Process Perspective on Technology Innovation, Mark O. Lewis, Scott D. Hayward, Ryan J. Baxter, and Betty S. Coffey

Submissions from 2016

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Applying Basic Gamification Techniques to IT Compliance Training: Evidence from the Lab and Field, Ryan J. Baxter, D. Kip Holderness Jr., and David A. Wood

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Why Use Multiple Choice Questions with Excess Information?, Jason Bergner, Joshua J. Filzen, and Mark G. Simkin

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Navigating the Accounting Academic Job Market and Related Advice, Jason M. Bergner, Joshua J. Filzen, and Jeffrey A. Wong

Using Color to Enhance Spreadsheet Accuracy and Usefulness, Joshua J. Filzen and Mark G. Simkin

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Understanding Employee Motivation and Organizational Performance: Arguments for a Set-Theoretic Approach, Michael T. Lee and Robyn L. Raschke

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Global Dental Equipment: How Variance Analysis Can Help a Startup Business Survive Growing Pains, Michael T. Lee and Celia J. Renner

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The Performance Effects of Using Business Intelligence Systems for Exploitation and Exploration Learning, Michael T. Lee and Sally K. Widener

Submissions from 2015

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The Information Content of Risk Factor Disclosures in Quarterly Reports, Joshua J. Filzen

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Leveraging IT Resources, Embeddedness, and Dependence: A Supplier's Perspective on Appropriating Benefits with Powerful Buyers, Michael T. Lee and Kit Scott

Submissions from 2014

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Assignment of Income at the Ivory Tower: Relaxing the Tax Treatment of Services Donated to Charities by Their Employees, Mark J. Cowan

The Evolution of Sustainability Reporting, Denise M. English and Diane K. Schooley-Pettis

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Improved Accounting Helps Nonprofit Manufacturers, Michael Lee and Dan Robison

Submissions from 2013

Tagalong Tax Policy, Mark J. Cowan

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Reevaluating the Intellectual Property Holding Company, Mark J. Cowan and Warren Newberry Jr.

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The Effects of Time Budget Pressure and Intentionality on Audit Supervisors' Response to Audit Staff False Sign-Off, Troy Hyatt and Mark H. Taylor

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Management Accounting Systems Support Start-Up Business Growth, Michael Lee and Spencer R. Cobia

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Boise State on Business: Old Accounting Tools Can Perk Up Mature Company, Michael Lee and Nicholas Gaudioso, Jr.

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Boise State on Business: Companies Must Balance Feelings and Facts, Michael Lee and Nicholas Gaudioso Jr.

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Culture and Management Control Systems in Today’s High-Performing Firms, Michael T. Lee and Sally K. Widener

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Boise State on Business: These Tools Can Help Make the Most of Profit and Loss Data, Michael Lee and Michael Wright

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Think Your Business is Ready for Internationalization?, Michael Lee and Michael Wright

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Lean Processes without Compromising Controls, Robyn L. Raschke, Michael T. Lee, and Arti Mann

Submissions from 2012

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A GAAP Critic's Guide to Corporate Income Taxes, Mark J. Cowan

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Business Culture Affects a Company's Strategic Success, Michael Lee

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Accounting Systems Must Grow with Your Company, Michael Lee and Spencer Cobia

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How Management Accounting Can Help Environmental Firms, Michael T. Lee and Spencer Cobia

A Penny for Your Thoughts: Sizing Up Manipulative EPS Rounding, Paul A. Miller, Greg Martin, and Paul R. Bahnson

Submissions from 2011

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The Organizational Response to the Discovery of False Sign-Off, Troy Hyatt and Douglas F. Prawitt

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How Firms Learn From the Uses of Different Types of Management Control Systems, Michael T. Lee and Sally K. Widener

Books from 2010

Accounting Information Systems: Understanding Business Processes, Brett Considine, Alison Parkes, Karin Olesen, Derek Speer, and Michael Lee

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Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax, Mark J. Cowan

Executive Compensation is Under Scrutiny, Tom English

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Continuing the Normative Dialog: Illuminating the Asset/Liability Theory, Paul B. W. Miller and Paul R. Bahnson

Death of a Loophole: Do Recent Decisions Portend Doom for Ninth Circuit's Rationale in Boise Cascade?, Mark Persellin and Shawn Novak

Shareholder Proposals, Board Composition, and Leadership Structure, Diane Schooley-Pettis, Celia Renner, and Mary Allen

Submissions from 2009

New Tax Rules for Child Dependency Exemptions of Divorced or Separated Parents or Parents Who Live Apart, William Lathen and Christine Perez

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When "Aha Moments" Make All the Difference, Nancy K. Napier, Paul R. Bahnson, Roy Glen, Cheryl J. Maille, Kirk Smith, and Harry White

Submissions from 2008

Noncontrolling Interest: Much More Than a Name Change, Paul R. Bahnson, Brian P. McAllister, and Paul B. W. Miller

A New Day for Business Combinations, Paul B. W. Miller, Paul R. Bahnson, and Brian P. McAllister

Submissions from 2007

Perfect Storm Prompts Changes in Pension Accounting, Paul B. W. Miller and Paul R. Bahnson

Refining Fair Value Measurement, Paul B. W. Miller and Paul R. Bahnson

The Top 10 Reasons to Fix the FASB’s Conceptual Framework, Paul B. W. Miller and Paul R. Bahnson

Submissions from 2004

It's Time to Get Rid of LIFO Conformity, Paul R. Bahnson and Paul B. W. Miller

Submissions from 2002

Fast Track to Direct Cash Flow Reporting, Paul B. W. Miller and Paul R. Bahnson

Quality Financial Reporting, Paul B. W. Miller and Paul R. Bahnson

Submissions from 1999

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Quality Financial Reporting: Why You Need It and How to Implement It, Paul B. W. Miller and Paul R. Bahnson